中国进出口银行


中国进出口银行会计制度
（1995年1月18日中国进出口银行第一届董事会第二次会议通过）

第一章 总 则
第一条 为了充分发挥会计工作在本行经营活动中的职能作用，规范会计工作，加强经营管理，根据财政部颁发的《企业会计准则》、《金融企业会计制度》、《保险企业会计制度》及有关财经法规，结合本行经营业务的特点，制定《中国进出口银行会计制度》（以下简称“本制度”）。凡本行一切会计事项，均应按照本制度的有关规定办理。
第二条 中国进出口银行（以下简称“本行”）会计工作的任务是：
一、正确组织会计核算，做到正确、及时、真实，完整地反映本、外币业务、财务的活动情况，贯彻国家产业政策和外贸政策。
二、加强服务和监督，根据国家各项方针政策，办好国际、国内资金的结算和清算，监督本、外币资金有计划地运用，加速资金周转，维护国家和本行的信誉和权益。
三、加强财务管理。根据独立核算原则和企业化经营的要求，正确核算成本，监督和维护资金、财产的安全，增加收入，节约支出，努力提高经济效益。
四、开展会计检查、辅导与会计会析，不断提高会计工作质量和效率，运用会计分析为经营决策提供信息。
第三条 本行的会计工作，实行“统一核算，集中管理”的原则。
第四条 本行的会计工作，必须在行长的领导下，由财会部门统一管理，根据会计工作的需要，配备专职主管人员以及适应工作需要的会计人员。会计人员要相对稳定。会计部门必须经常向行长请示汇报会计工作的情况、问题和建议。行长要加强对会计工作的领导，把会计工作列入全行工作的议事日程，经常或定期对会计部门的工作情况进行了解和检查，并帮助解决工作中的问题，保证他们能充分发挥会计工作的职能作用。
第五条 会计人员工作调动，或机构分设、裁撤、合并时，必须办好交接手续，并由主管人员或指定人员监交。
第六条 行长领导会计人员和其他人员共同遵守《中华人民共和国会计法》并执行本制度，保障银行会计人员依法、按制度行使职权。

第二章 会计核算
第一节 基本规定
第七条 会计年度每年从公历1月1日起至12月31日止。年度终了办理决算，如遇假日，仍以该日为办理决算日。
第八条 本行的会计核算采用权责发生制。凡债权、债务一经发生，不论有无实际收付行为，均应记入“本年利润”，以正确反映本行资产、负债和经营成果。
第九条 本行采用借贷记帐法。凡资产的增加，负债的减少，损失的发生，记入借方；资产的减少，负债的增加，收益的发生，记入贷方。记帐时，先借后贷，有借必有贷，借贷必相等。帐表上借贷栏次的排列，借方在左，贷方在右。
第十条 本行采用当日轧帐制，每个营业日发生的帐务，必须当日轧平。
第十一条 本行采用外汇分帐制。一切凭证、帐簿、报表，除以人民币为本位币的外，对各种外汇的收付，凡有人民币外汇牌价的货币，平时都按原币填制凭证，记载帐簿，编制报表；定期或年终时，各种分帐货币除分别编制决算表外，还应按规定办法折成人民币汇总编制会计报表。
人民币以元为单位，记至分，分以下四舍五入。记数逗点采用三分位制。各种外币以该种货币的个位为记帐单位，小数点以下应视该货币的辅币进位而定。一切会计凭证，均应按规定标明该货币的简写符号；各种货币的简写符号及辅币进位办法详见附件一。
第十二条 本行必须坚持钱帐分管，有帐有据；帐折见面，当时记帐；当日结帐，总分核对，内外对帐，做到帐帐、帐款、帐实、帐据、帐表、内外帐务全部相符。
第十三条 各项会计核算必须经过复核，包括凭证的填制、帐务的处理、报表的编制等，本行设置专职复核员。
第十四条 本行业务印章分：行名业务公章、现金收讫章、现金付讫章、转讫章和结算专用章等。
第十五条 各种密押、重要业务公章、有价单证等，应分别指定专人保管、使用，每日营业终了，应入库或保险柜保管。重要空白凭证应纳入表外科目核算并建立领用登记制度。
第十六条 会计档案应指定专人管理，做到按时装订、编制目录、妥善保管。调阅会计档案，必须经过批准和建立登记制度。
第十七条 本行职工应注意保守银行机密，对于传票、帐册、报表以及重要文件、单据、契约等，经办人员应妥善保管，不准携带出行。重要的业务数据不得在电话或闲谈中对外泄漏，打印作废的帐表，应当销毁，不得随意弃置，以防泄密。
第二节 会计科目
第十八条 本行的会计科目，是根据本、外币资金活动情况和会计核算的需要，为了便于分析和监督全行各项业务活动及其经营成果而设置的，共分为四类：资产类，负债类，所有者权益类和损益类。各会计科目按分类编列科目代号。
为了反映和控制重要单证和数字资料，另设置表外科目，以加强管理，但不列入资产负债表内。表外科目采用单式记帐法。
第十九条 会计科目下，按需要分设帐户。科目是进行综合核算的基础，帐户是进行明细核算的基础，两类核算数字必须完全相符。
第二十条 本行会计科目（包括二级科目）设置由财会部统一规定，全行必须认真地根据科目使用说明，按照各该科目规定的核算范围正确地运用，以保证业务和资金活动情况得以真实正确地反映。
第二十一条 会计科目修改变更时，除年度终了，采用结转对照表方式办理新旧结帐外，年度中间应一律填制传票，通过分录结转。
第三节 会计报表
第二十二条 会计报表是会计核算工作的数字总结，据以反映资产、负债和损益状况，体现国家方针、政策的执行结果。它是编制和考核计划分析业务活动和经营成果的重要依据。各种会计报表必须及时编制，要求做到内容完整，数字正确，反映真实。
一、日计表应按日编制，其作用：平衡当日全部帐务和全面反映当日业务、财务活动情况。
二、月报表应按月编制，其作用：综合反映当月的业务动态及其状况。
三、季报表应按季编制，其作用：综合反映当季的业务动态及其状况。
四、半年报六月底编制，其作用：反映上半年的业务动态和状况；便于了解工作进度和指导工作。
五、年报年终编制，其作用：综合反映全年业务动态及其状况。便于检查政策执行情况，考核计划和总结工作。
第二十三条 各种报表必须认真编制、复核，并与有关数字核对，保证准确、真实和完整，需要报送有关单位的应按时上报（中国进出口银行会计科目表附后）。

附一：中国进出口银行会计科目使用说明
一、资产类
101 现金：凡人民币、外币现金的收付，用此科目核算。
现金收入记借方；现金付出记贷方。
102 银行存款：行政部门用于公杂费等财务开支的存款，用此科目核算。
本科目余额借方反映，计算活期利息，利息收入相应冲减费用开支。
111 存放中央银行款项：凡存入中央银行的各种款项，用此科目核算。
112 存放国内同业活期：凡本行与国内银行之间发生的本外币资金往来所开立的活期帐户，用此科目核算。
本科目按往来单位设分户帐。
113 存放国内同业定期：凡存入国内银行机构的定期存款，用此科目核算。
本科目按行别或每笔存款设分户帐。
114 存放国外同业活期：凡通过在国外代理行开立的现汇往来帐户，办理收付款项时，用此科目核算。
本科目按行别设分户帐。
115 存放国外同业定期：凡存放国外代理行有约定期限及利率的现汇款项，用此科目核算。
本科目按行别或每笔存款设分户帐。
116 拆放同业：凡本行拆借给其他银行的短期资金，用此帐户核算。
121 人民币短期贷款：凡对借款人发放的期限在一年以内的人民币贷款，用此科目核算。
本科目按借款人设分户帐。
122 人民币中长期贷款：凡对借款人发放的期限在一年以上（含一年）的人民币贷款，用此科目核算。
本科目按借款人设分户帐。
123 外汇短期贷款：凡对借款人发放的期限在一年以内的外汇贷款，用此科目核算。
本科目按借款人设分户帐。
124 外汇中长期贷款：凡对借款人发放的期限在一年以上（含一年）外汇贷款，用此科目核算。
本科目按借款人设分户帐。
125 出口买方信贷外汇贷款：凡按照买方信贷方式向国外进口方或进口方银行发放的外汇贷款，用此科目核算。
本科目按借款人设分户帐。
126 转贷进口买方信贷外汇贷款：凡向借款人发放的，以出口方银行提供的进口买方信贷为资金来源的贷款，用此科目核算。
本科目按借款人设分户帐。
127 转贷外国政府外汇贷款：凡向借款人发放的以外国政府提供的优惠贷款为资金来源的贷款，用此科目核算。
本科目按借款人设分户帐。
128 转贷商业贷款：凡向借款人发放的以国际市场上的私人银行或银团提供的贷款为资金来源的贷款，用此科目核算。
本科目按借款人设分户帐。
129 转贷混合外汇贷款：凡向借款人发放的以国外政府提供的低息优惠贷款或赠款和出口信贷结合使用为资金来源的贷款，用此科目核算。
本科目按借款人设分户帐。
141 应收利息：凡到结息日按权责发生制原则计提的当期应收利息，（不包括应收逾期利息）用此科目核算。
143 应收及暂付款项：凡对外临时性的应收未收款项，以及在办理业务过程中发生的临时性垫付款项，用此科目核算。
本科目设以下分户帐：
1．业务周转金；
2．待查错帐；
3．待处理出纳短款；
4．待处理损失款项；
5．管理费用备用金；
6．其他款项。
144 催收贷款：凡贷款逾期满三年，经催收仍无望，经批准转入本科目继续催收时，用此科目核算。转入此科目的资金已属呆滞资金，但在银行内部核算时，仍应按原定利率计息，其利息通过“催收利息”表外科目反映在对外催收时，应将利息和本金合计在一起追收。催收款项经批准核销后，相应的利息一并转销。
本科目按债务人设分户帐。
146 逾期贷款：凡贷款到期（含展期）贷款人不能归还时，用此科目核算。
本科目按借款人设分户帐。
147 应收逾期利息：凡逾期贷款的利息，用此科目核算。

151 固定资产：凡本行所拥有固定资产的增减变化用此科目核算。固定资产分为房地产、器具设备两大类。本科目下设九个分户：
1．营业用房；
2．非营业用房；
3．通讯设备；
4．电子计算机；
5．电器设备；
6．安全保卫设备；
7．运输设备；
8．办公及文字处理设备；
9．家具及其他。
152 累计折旧：凡本行所有的房屋、器具设备等固定资产按规定已计提的折旧金额，用此科目核算。
本科目为资产类科目的减项，余额在贷方反映。
153 在建工程：凡本行因各项工程建设而发生的支出，用此科目核算。银行发生在建工程支出或按规定预付承包工程价款，以及工程完工补付工程款时，借记本科目，贷记有关科目；工程完工交付使用时，借记“固定资产”科目，贷记本科目。
本科目按工程项目设分户帐。
154 固定资产清理：凡本行因出售、报废和毁损等原因转入清理的固定资产价值及其清理中所发生的清理费用和清理收入，用此科目核算。
本科目按清理的固定资产设分户帐。
155 待处理财产损溢：凡本行在清查财产和经营中查明的各种财产物资的盘盈、盘亏和毁损，用此科目核算。
156 递延资产：凡本行应当在以后年度内分期摊销的各项费用，如开办费、金融债券发行费用、租入固定资产的装修、改良支出、摊销期限在一年以上的其他待摊费用，以及大修理费、预付房租等，用此科目核算。以上费用支出时，借记本科目，贷记现金或有关科目，摊销时，借记损益类科目，贷记本科目。
本科目设以下分户帐：
1．开办费；
2．租入固定资产改良支出；
3．待摊固定资产大修理支出；
4．租金；
5．待摊债券发行费用；
6．其他待摊费用。
162 预付保险赔款：本科目核算本行非人身险业务，在处理赔案过程中预先支付的赔款。
163 应收保险费；凡应向投保人收取而未收到的保险费，用此科目核算。
本科目应设逾期和即期两个二级科目，并按保户设置明细帐。
171 贷款呆帐准备：凡本行按规定根据贷款本金提取的贷款呆帐准备金，用此科目核算。提取贷款呆帐准备时，借记“业务费用支出”科目，贷记本科目；转销呆帐时，借记本科目。已确认转销的贷款呆帐，以后又收回的，借记有关科目，贷记本科目。
本科目为资产类科目的减项，余额在贷方反映。
172 坏帐准备：凡本行按规定提取的坏帐准备，用此科目核算。
提取坏帐准备时，借记“业务费用支出”科目，贷记本科目；转销坏帐时，借记本科目，贷记“应收利息”等有关科目。已确认转销的坏帐，以后又收回的，借记有关科目，贷记本科目。
本科目为资产类科目的减项，余额在贷方反映。
二、负债类科目
201 向中央银行借款：凡本行向中央银行借入的各类款项，用此科目核算。
211 借入国内同业款：凡本行向国内银行机构借入的各类款项，用此科目核算。
本科目按行别设分户帐。
212 借入国外同业款：按照银行间拆借方式，借入国外银行的外汇资金，用此科目核算。
本科目下按国外银行或每笔借款设分户帐。
213 国内同业存放：凡国内银行机构存入本行的各类款项，用此科目核算。
本科目按每笔业务设分户帐。
214 同业拆入：凡本行向其他银行借入的短期或临时性资金，用此帐户核算。
221 进出口企业活期存款：凡进出口企业存入本行的本外币活期存款，用此科目核算。
本科目按存款人设分户帐。
222 进出口企业定期存款：凡进出口企业存入本行的本外币定期存款，用此科目核算。
本科目按每笔存款设分户帐。
223 存入保证金：凡本行办理保险业务，接受存入的保证金，用此科目核算。
225 发行债券：凡经批准本行在国内外已发行的本外币债券，用此科目核算。
231 借入买方信贷：凡以买方信贷方式，由出口方银行向本行提供的贷款，用此科目核算。
本科目按贷款人设分户帐。
232 借入外国政府贷款：凡由外国政府提供的优惠贷款，用此科目核算。
本科目按贷款人设分户帐
233 借入混合贷款：凡以混合贷款的方式，借入的贷款，用此科目核算。
本科目按贷款人设分户帐。
234 借入国外商业贷款：凡从国外银行借入的商业贷款，用此科目核算。
本科目按贷款人设分户帐。
241 应付债券利息：凡按权责发生制原则计算的应付债券利息，用此科目核算。
本科目按债券种类设分户帐。
计算应付债券利息时，借记“发行债券利息支出”科目，贷记本科目；第二年冲转时，借记本科目，贷记有关科目。
242 应付利息：根据权责发生制原则，本行吸收的各项存款及各项借入款当期应付未付的利息（不含应付债券利息），用此科目核算。
计算应付利息时，借记有关利息支出，贷记本科目；第二年冲转时，借记本科目，贷记有关科目。
243 应付工资：凡本行当期应付给职工的工资总额，包括在工资总额内的各种工资、奖金津贴、补贴等，不论是否在本期支付，均用此科目核算。向开户行提取现金，准备发放工资时，借记“现金”，贷记“银行存款”科目；支付工资时，借记本科目，贷记“现金”科目。
244 应付及暂收款：凡对外临时性的应付未付款项，以及在办理业务过程中发生的临时性暂收款项，用此科目核算。
银行发生应付、暂收款项时，借记有关科目，贷记本科目；偿还、转销各种应付暂收款项时，借记本科目，贷记有关科目。
245 应交税金：凡本行应缴纳的各种税金，用此科目核算。
按有关规定计算应缴税金时，借记有关科目，贷记本科目；缴纳税金时，借记本科目，贷记有关科目。

246 预提费用：凡本行预先提取，但尚未实际支付的各项费用，如预提的租金、保险费等，用此科目核算。
银行预提计入本期费用时，借记“业务费用支出”科目，贷记本科目；
实际支出款项时，借记本科目，贷记“银行存款”等科目；
预提费用的预提数与实际发生数有差额时，应记入发生期的成本、费用。
本科目按费用种类设分户帐。
247 应付福利费：凡本行按规定提取的福利费，用此科目核算。
提取福利费时，借记“人事费用支出”科目，贷记本科目；支付有关福利费时，借记本科目，贷记有关科目。
251 外汇买卖：凡本行按国家外汇管理条例规定，进行外汇或外币买卖时，用此科目核算。
买入时，外币金额贷记本科目，人民币金额借记本科目；卖出时，外币金额借记本科目，人民币金额贷记本科目。
252 掉期资金：凡通过国际市场办理利率调换或贷币调换，用此科目核算。
本科目余额借贷双方反映。
261 未到期保险责任准备金：本科目核算本行实行一年期结算损益的保险业务为承担未到期责任而提取的准备金。
按规定比例和方法提取本期未到期责任准备金时，借记“提存未到期保险责任准备金”科目，贷记本科目；期末转回上年同期提取的未到期责任准备金，借记本科目，贷记“转回未到期保险责任准备金”科目。
本科目按本年和上年设置明细帐。
262 未决保险赔款准备金：本科目核算本行保险业务为支付在核算期内已发生责任事故、已报告的未决赔款所提取的准备金。
结算损益年度终了，按业务部门提供的未决赔款数额提取未决赔款准备金，借记“提存未决保险赔款准备金”科目，贷记本科目；转回前一结算期提取的未决赔款准备金，借记本科目，贷记“转回未决保险赔款准备金”科目。
本科目按险种设分户帐。
265 保险长期责任准备金：本科目核算本行实行三年期结算损益的保险业务，未到结算损益年度时，按业务年度营业收支余额提取的准备金。
年终提取责任准备金时，借记“提存长期保险责任准备金”科目，贷记本科目；转回上年提取的责任准备金时，借记本科目，贷记“转回长期保险责任准备金”科目。
本科目按业务种类和业务年度设置明细帐。
三、所有者权益类
301 实收资本：凡本行实际收到的国家投入的资本金，用此科目核算。
302 资本公积：凡在筹集资本金活动中，投资者缴付的出资额超出注册资本的差额，资产重估确认价值或合同、协议约定的价值与帐面价值的差额，以及接受捐赠的财产等，用此科目核算。资本公积增加时，借记其他有关科目，贷记本科目；以资本公积转增资本时，借记本科目，贷记“实收资本”科目。
303 盈余公积：凡本行按规定从税后利润中提取的公积金，用此科目核算。
银行从税后利润中提取盈余公积时，借记“利润分配”科目，贷记本科目。
用盈余公积弥补亏损时，借记本科目，贷记“利润分配”科目。以盈余公积转增资本时，借记本科目，贷记“实收资本”科目。
304 本年利润：凡本行在本年度实现的利润（或亏损）用此科目核算。
本科目借方余额为亏损，贷方余额为利润。结转利润时，借记本科目，贷记利润分配科目；结转亏损，做相反分录。
305 利润分配：凡本行按规定分配的利润或应弥补的亏损，用此科目核算。
本科目设以下分户帐：
1．盈余公积补亏；
2．提取盈余公积；
3．应付利润；
4．未分配利润。
本科目年末余额为历年积存的未分配利润（或未弥补亏损）。
307 保险总准备金：凡本行根据有关规定提取的保险总准备金，用此科目核算。
按规定提取时，借记“利润分配”科目，贷记本科目；
按规定转出时，借记本科目，贷记有关科目。
损益类科目：
收入类：
501 利息收入：
本科目设以下分户帐：
1．存放中央银行利息收入：凡存放人民银行的本外币资金所收入的利息，用此帐户核算。
2．存放国内同业活期利息收入：凡存放国内各银行机构的本外币资金所收入的利息，用此帐户核算。
3．存放国内同业定期利息收入：凡存放国内各银行机构的本外币资金所收入的利息，用此帐户核算。
4．存放国外同业活期利息收入：凡本行存放国外同业活期存款所收入的利息，用此帐户核算。
5．存放国外同业定期利息收入：凡本行存放国外同业定期存款所收入的利息，用此帐户核算。

11．人民币短期贷款利息收入：凡人民币短期贷款科目项下所收入的利息，用此帐户核算。
12．人民币中长期贷款利息收入：凡人民币中长期贷款科目项下所收入的利息，用此帐户核算。
13．外汇短期贷款利息收入：凡外汇短期贷款科目项下所收入的利息，用此帐户核算。
14．外汇中长期贷款利息收入：凡外汇中长期贷款科目项下所收入的利息，用此帐户核算。
15．出口买方信贷利息收入：凡出口买方信贷科目项下所收入的利息，用此帐户核算。
16．转贷进口买方信贷利息收入：凡转贷进口买方信贷科目项下所收入的利息，用此帐户核算。
17．转贷外国政府贷款利息收入：凡转贷外国政府贷款科目项下所收入的利息，用此帐户核算。
18．转贷混合贷款利息收入：凡转贷混合贷款科目项下所收入的利息，用此帐户核算。
19．商业贷款利息收入：凡商业贷款科目项下所收入的利息，用此帐户核算。
20．调期资金利差收入：凡调期资金科目项下所收入的利息，用此帐户核算。
30．其他利息收入：凡不属于上述各帐户的利息收入，用此帐户核算。
511 手续费收入：
本科目设以下分户帐：
1．担保费收入：凡本行应客户要求承担保证，按规定收取的费用，用此帐户核算。
11．出口买方信贷费用收入：凡按照出口买方信贷协议，向国外收取的管理费承担费等费用收入，用此帐户核算。
20．其他手续费收入：凡不属于上述各帐户的其他手续费收入，用此帐户核算。
512 其他营业收入：凡不属于利息收入、手续费收入、汇兑收入项下的营业收入，用此科目核算。
513 汇兑收益：凡本行经营外汇买卖因汇价变动而获得的收益，用此科目核算。
514 贴息收入：凡国家拨来政策性补贴的贴息收入，用此科目核算。
515 保险业务收入：
本科目设以下分户帐：
1．保险费收入：凡本行按保险契约或批单向保户收取的保险费收入，用此帐户核算。
2．保险手续费收入：凡本行办理保险业务所收取的手续费收入，用此帐户核算。
3．保险追偿款收入：凡本行向赔案事故责任人追偿的收入，用此帐户核算。
516 营业外收入：
本科目设以下分户帐：
1．固定资产盘盈：凡固定资产盘盈所得的收入，用此帐户核算。
2．固定资产清理收益：凡固定资产清理和变卖的净收益，用此帐户核算。
3．其他营业外收入：凡不属于上述帐户的营业外收入，用此帐户核算。
521 利息支出：
本科目设以下分户帐：
1．向中央银行借款利息支出：凡从人民银行借入的本外币资金所支付的利息。用此帐户核算。
2．发行债券利息支出：凡本行对外发行的债券所支付的利息，用此帐户核算。
3．借入国内同业款利息支出：凡本行借入国内同业款所支付的利息，用此帐户核算。
4．国内同业存放利息支出：凡支付国内同业存款的利息，用此帐户核算。
5．借入国外同业款利息支出：凡借入国外同业款所支付的利息，用此帐户核算。
6．借入买方信贷利息支出：凡借入买方信贷所支付的利息、费用，用此帐户核算。
7．借入外国政府贷款利息支出：凡借入外国政府贷款所支付的利息，用此帐户核算。
8．借入国外商业贷款利息支出：凡借入国外商业贷款所支付的利息，用此帐户核算。
9．企业各类存款利息支出：凡本行吸收进出口企业活期和定期存款的利息支出，用此帐户核算。
20．调期资金利差支出：凡调期资金项下的利息支出，用此帐户核算。
30．其他利息支出：凡不属于上述各帐户的其他利息支出，用此帐户核算。
531 手续费支出：

本科目设以下分户帐：
1．发行债券费用支出：凡本行对外发行债券所支付的费用，用此帐户核算。
2．金融企业往来手续费支出：凡对人行、各银行及其他金融机构所支付的手续费，用此帐户核算。
3．其他手续费支出：凡不属于上述各项手续费支出的，用此帐户核算。
532 业务费用支出：
本科目设以下分户帐：
1．低值易耗品摊销：按规定摊销的低值易耗品价值所发生的费用，用此帐户核算。
2．递延资产摊销：按规定摊销的递延资产，用此帐户核算。
3．修理费：凡房屋、汽车、设备等固定资产修理时，在经批准的计划内所支付的费用，以及维修低值易耗品所发生的费用，用此帐户核算。
4．电子设备运转费：为保证计算机正常运转所支付的水电费，购买专用纸张色带、微机软盘等业务专用电脑录相带和有关的其他材料、费用、开支等，用此帐户核算。
5．钞币运送费：运送钞币及有价证券所支付的租用汽车、火车、飞机的运输费、包装费、搬运费、自备汽车的油料费、养路费、牌照费，以及司机和押送人员的差旅费等，用此帐户核算。
6．安全防卫费：为加强安全防卫工作购置枪支（包括防盗瓦斯枪）、弹药、警棍、报警器，安装营业网点的防护门窗及柜台栏杆、消防专用灭火器和水龙管费用以及财务部批准的特定费用，用此帐户核算。
7．邮电费：市内电话安装费和月租费，长途电话费、电报费，电讯线路及有关设备的租用费、邮费，用此帐户核算。
8．水电费：营业、办公用房支付的水电费，用此帐户核算。
9．取暖费：凡按规定有采暖的地区，在取暖间的燃料费，取暖用具的添置和修理费，季节性临时锅炉工的工资等，用此帐户核算。
10．租赁费：凡本行以经营租赁方式租入的固定资产的租金，用此帐户核算。
11．印刷费：印刷各种业务与办公用凭证、帐表、专用卡等有关文件资料的费用，用此帐户核算。
12．公杂费：业务用车的油料费、养路费和牌照费，以及刻制业务专用章，购置营业办公文具，订阅公用书报费用，用此帐户核算。
13．会议费：经批准召开的各种会议按规定标准开支的费用，用此帐户核算。
14．差旅费：按规定报销的差旅费用、市内交通费和误餐补助等，用此帐户核算。
15．外事费：按国家规定支付的因业务需要出国人员的出国费用，以及外宾接待费等，用此帐户核算。
16．劳动保护费：凡按规定购买劳动保护用品所需费用，用此帐户核算。
17．保险费：凡企业财产向保险公司投保所支付的保险费，用此帐户核算。
18．税金：按规定在费用中列支的房产税、车船使用税、土地使用税和印花税用此帐户核算。
19．咨询费：凡本行聘请经济技术顾问、法律顾问等支付的费用，用此帐户核算。
20．业务宣传费：在规定范围内开支的各项业务宣传费，用此帐户核算。
21．业务招待费：凡本行为业务经营的合理需要而支付的业务交际费，用此帐户核算。
22．审计评估费：凡本行聘请中国注册会计师等进行查帐、验资以及进行资产项目评估等发生的各项费用，用此帐户核算。
23．研究开发费：凡本行为研究开发新技术所支付的费用，用此帐户核算。
24．其他业务费：凡不属于上述帐户列支的其他费用如：绿化费、公证费等，用此帐户核算。
25．董事会费：凡本行最高权力机构（如董事会）及其成员执行职能而发生的各项费用支出，用此帐户核算。
29．提取呆帐准备金：凡按规定提取，调整呆帐准备金时，用此帐户核算。
30．提取坏帐准备金：凡本行为备抵坏帐而提取的坏帐准备金，用此帐户核算。
533 营业税及附加：
本科目分设下列帐户：
1．营业税：凡本行按照税法规定缴纳的营业税，用此帐户核算。
2．城建税：凡本行按税法规定缴纳的城市维护建设税，用此帐户核算。
3．教育费附加：凡本行按照税法规定缴纳的教育费附加，用此帐户核算。
534 保险业务支出：
本科目分设下列帐户：
1．保险手续费支出：凡本行支付给代办保险业务的单位或个人的劳务费用及分保业务支付的手续费，用此帐户核算。
2．保险赔款支出：凡本行保险业务按保险条款规定支付的赔款，用此帐户核算。
535 其他营业支出：凡不属于利息支出，手续费支出的各项营业支出，用此科目核算。
536 汇兑损失：凡本行经营外汇买卖，因汇价变动而发生的亏损，用此科目核算。
537 营业外支出：
本科目分设以下帐户：
1．损失款项：凡办理业务过程中发生的事故损失，确实无法收回，按照规定经批准作损失处理的款项，用此帐户核算。
2．固定资产盘亏：凡固定资产盘亏的净损失，用此帐户核算。
3．固定资产清理损失：凡固定资产清理和出售的净损失，用此帐户核算。
4．捐赠款：凡本行用于公益救济性的捐赠支出等，用此帐户核算。
5．其他营业外支出：经批准的不属于上述各帐户的其他营业外支出，用本帐户核算。
538 人事费用：
本科目分设下列各帐户：
1．职工工资：凡在职职工工资、奖金、津贴和补贴，用此帐户核算。
2．职工福利费：凡在职职工集体福利方面和开支，用此帐户核算。职工福利费按照本行职工工资总额的14％提取，国家别有规定的，从其规定。
3．职工教育经费：凡用于职工教育方面的开支，用此帐户核算。职工教育经费按照职工工资总额的1．5％计提。
4．工会经费：凡拨交工会使用的经费，用此帐户核算。工会经费按照职工工资总额的2％提取。
5．劳动保险费：凡离退休职工的退休金、价格补贴、医药费（含离退休人员参加医疗保险的医疗保险基金），异地安家补助费、职工退休金、六个月以上病假人员工资、职工死亡丧葬补助费、抚恤费，按规定支付给离休干部的各项经费，以及实行社会统筹办法的，按规定提取的退休统筹基金及养老保险金等，用此帐户核算。
10．其他人事费用：凡不属于上述各项费用的其他人事费用，用此帐户核算。
541 折旧费：按规定折旧率提取的固定资产折旧费，用此科目核算。
551 转回未到期保险责任准备金：凡本行转回未到期责任准备金时，借记“未到期责任准备金”科目，贷记本科目。期末将本科目余额结转利润，借记本科目，贷记“本年利润”科目。本科目期末应无余额。
552 提存未到期保险责任准备金：凡本行按规定提取本期未到期责任准备金时，借记本科目，贷记“未到期责任准备金”科目。期末将本科目余额结转利润，借记“本年利润”科目，贷记本科目。本科目期末应无余额。
553 转回未决保险赔款准备金：凡本行转回未决赔款准备金时，借记“未决赔款准备金”科目，贷记本科目。期末将本科目余额结转利润，借记本科目，贷记“本年利润”科目。本科目期末应无余额。
554 提存未决保险赔款准备金：凡本行在结算损益年度年终，按规定提取未决赔款准备金时，借记本科目，贷记“本年利润”科目。期末将本科目余额结转利润时，借记“本年利润”科目，贷记本科目。本科目期末应无余额。
555 转回长期保险责任准备金：凡本行所终转回责任准备金时，借记“长期责任准备金”科目，贷记本科目。期末将本科目余额结转利润时，借记本科目，贷记“本年利润”科目。
本科目应按业务种类和业务年度等设明细帐，期末应无余额。
556 提存长期保险责任准备金：本科目核算企业实行三年期结算损益的保险业务未到结算损益年度时按业务年度提取的责任准备金。
年终按规定提存本期责任准备金时，借记本科目，贷记“长期责任准备金”科目；期末将本科目余额结转利润，借记“本年利润”科目，贷记本科目。
本科目应按业务种类和业务年度等设置明细帐，期末应无余额。
表外科目：
0101 催收利息：凡已转入催收款项的贷款项下的未收利息，用此科目核算。
0102 各项保函款项：凡应客户的要求，对外开出保函，承担保证责任，本行对外所负的责任，用此科目核算。

附二：附 则

第一章 帐务组织及帐务处理
第一条 银行帐务分明细核算和综合核算两个系统。明细核算是由各种分户帐、登记簿、卡片帐、余额表组成；综合核算是由总帐、科目日结单、日计表组成。前者按帐户核算，反映各单位、各种资金的来源和运用情况；后者按科目核算，反映各种业务各类资金的增减变化情况。两者都是反映执行国家的方针、政策，考核计划执行情况和业务、财务活动的主要依据。两个系统的帐簿，都必须根据同一凭证分别进行核算，它们是相互联系，相互制约的，明细核算和综合核算的数字必须相符。
第二条 帐务处理是从审查或编制凭证开始，经过记帐、复核、对帐、平帐至编制日记表的全过程，它们是会计核算的主要内容，也是记录一切业务活动的必要手续，必须建立合理的操作程序和加强检查核对，保证做到帐帐、帐款、帐实、帐据、帐表和内外帐相符。
第三条 明细核算
分户帐是明细核算的主要形式，是各科目的明细记录，也是同国外银行及国内有关单位对帐的依据，必须分货币按帐户立帐，并连续记载，以具体反映各个帐户的资金活动情况，不得以凭证代替分户帐。分户帐一般由电脑自动产生，个别户如若需要可考虑设手工帐。
一、分户帐的格式，一般通用的格式有以下四种：
（一）甲种帐设有借、贷、余额三栏，一般适用于不计息科目的帐户。
（二）乙种帐设有借、贷、余额、积数四栏，一般适用于在帐簿加计积数，计算利息的各帐户。
（三）丙种帐设有借、贷方发生额和借、贷方余额四栏，适用于存贷双方反映余额的帐户。
（四）丁种帐设有借、贷方发生额、余额和销帐四栏，它兼有分户核算。
二、分户帐记载方法，应注意以下几点：
（一）帐页上首按规定应填记的主要事项（如科目、户名、帐号、贷币符号、利率、帐页编号等）均应详细填明。
（二）记帐时必须切实核对户名、帐号、币别、印签、业务内容等，防止串户。
（三）所有记帐传票，均应分别情况，当时或当日逐笔记载分户帐，并随时结出余额。
（四）为了简化记帐手续，对于同一收、付单位的多笔业务凭证，也可按照有关业务核算手续的规定，并取得开户单位同意后，汇总编制传票，将原始凭证作为传票附件，凭传票记帐。
（五）现金收入，必须先收款后记帐；现金付出，必须先记帐后付款；转帐业务应先记借方帐，后记贷方帐。
（六）存款帐户只能反映贷方余额，贷款帐户只能反映借方余额，注意防止存款帐户发生透支，或放款帐户发生超额。
（七）分户帐摘要栏内，应扼要填写业务内容，有关凭证的号码等项。
三、卡片帐可按业务先后，分类、分货币、分帐户排列，并应设立登记簿控制；销帐后卡片应定期装订。
登记簿采用收入、付出、余额三栏的通用格式。
四、各种帐簿，卡在启用或装订时，均应填写“帐首”，并由有关人员盖章；活页帐应由记帐员、会计主管人员或其指定人员盖章后才能启用。
五、余额表分为计息余额表，适用于计息的各科目；一般余额表，适用于不计息的各科目。
第四条 综合核算
一、总帐是综合核算和明细核算相互统驭和核对的主要工具，是各科目的总括记录，也是编制月计表、业务状况报告表的依据。
二、总帐的填记
（一）总帐按科目按货币设立，由电脑根据原始数据自动生成。
（二）总帐的余额应根据本科目的上日余额，加、减本日发生额，求出本日余额。对于借贷方余额，双方反映的科目，其总帐上的本日余额，应根据该科目各分户帐，分别借方或贷方余额加计总数填记，不得轧差反映，并将上日余额轧差，加减本日发生额与本日余额的差额核对。每月终了，应加计本月的借、贷方发生额和本年累计发生额。
（三）科目日结单是监督明细帐的发生额，轧平当日帐务的重要工具，由电脑产生的流水帐代替。
（四）现金付出日记簿及现金收入日记簿是控制现金付出和现金收入传票的帐簿。记载方法是业务发生后，将现金收入和付出传票分别编列顺序号，记入日记簿，对外营业终了分别结出合计数，计算出库存数与实际现金库存核对相符。
（五）日计表是轧平当日全部帐务和全面反映当日业务、财务活动情况的主要报表，是综合核算的组成部分，又是报表制度中一项重要日报表，日计表应每日编制，并应分别货币编列顺序号，某种货币如当日无发生额时，日计表可不编。
日计表的借、贷方发生额合计数，及借、贷方余额合计数应各自平衡。
第五条 帐务核对
银行必须按日结帐，核对当日帐务，凭以检查和监督全部核算工作的正确进行；
一、以下各种帐，簿，卡，表应每日进行核对：
（一）总帐的发生额和该科目下各分户帐发生额总数进行核对；
（二）总帐的余额和各该科目分户帐的余额进行核对。总帐上双方反映余额的往来科目，应轧差核对（即上日借、贷方余额轧差加、减本日借、贷方发生额，应等于本日借、贷方余额的轧差数）。
（三）现金库存簿上的库存数，应与库存现金和该科目总帐的余额进行核对；
二、以下各帐、簿、卡应定期进行核对；
（一）用卡片帐代分户帐的各科目，应加计总数和该科目的登记簿及总帐余额进行核对；有实物的各科目应和实物进行核对。
（二）采用丁种帐页各帐户，应将未销各笔加计总数和各该帐户余额进行核对。
第六条 帐簿结转
一、总帐、各种分类帐、登记簿，除另有规定外，在年度内均可连续使用，在每张帐页记满换用新帐页时，应将旧帐页上最后余额过入新帐页的第一格余额栏内。如有未计息的积数，也应同时过入新帐页的第一格积数栏内，并在摘要栏填写“承前页”字样。
二、年度终了时，除各种卡片帐和另有规定不办理结转的帐簿外，其余各种帐簿均应办理结转，更换新帐。其结转方法如下：
（一）总帐和甲、乙、丙种分户帐、登记簿的结转，应在旧帐最后一笔发生额下边划一道红线，并在最后的余额下面用红色墨水注明“结转下年”字样，乙种帐还应过入上年末未计息的积数，新帐页的结转日期应写新年度一月一日，如旧帐已在年中结平，应在旧帐的最后一行发生额下面划二道线表示结平。
（二）丁种分户帐的结转，在旧帐中未销各笔的销帐日期栏用红色墨水注明“结转下年”字样或加盖戳记。过入新帐页的日期应写新年度1月1日，户名、摘要均按旧帐页抄转，并加注原发生的年、月、日。
（三）未销讫的卡片帐可继续使用。应逐一抄列清单，并入已销讫的卡片帐内一起保管。联行（包括外币联行）科目卡片帐，按联行制度规定办理。
第七条 帐簿的装订
各种帐簿，卡片在年度终了结转新帐后，要及时装订。装订时分货币分科目排列，货币先后比照传票次序办理，在帐页前面的“帐首”页填明行名，科目名称，帐簿号数，总页数，起讫日期及帐户目录等内容，装订成册后，在结线处应由装订人员及会计主管人员加封盖章，然后记入登记簿及时入库妥善保管。

第二章 凭 证
第八条 会计凭证是各项业务和财务活动的原始记录，是办理收款、付款和记帐的根据，也是核对帐务和事后查考的重要依据，填制凭证必须做到正确、完整、字迹清晰。
凭证的格式分为基本凭证和特种凭证两种。
基本凭证是银行根据有关业务的原始凭证及业务事实自行编制，凭以记帐的传票，按其性质规定为以下十种：
一、现金付出传票；
二、现金收入传票；
三、转帐借方传票；
四、转帐贷方传票；
五、特种转帐借方传票；
六、特种转帐贷方传票；
七、外汇买卖借方传票；
八、外汇买卖贷方传票；
九、表外科目付出传票；
十、表外科目收入传票。
特定凭证是根据某项业务的特殊需要而制定的各项专用凭证。各种专用凭证格式，在各项业务核算手续中加以规定。
第九条 各种记帐凭证均应具备以下基本内容：
一、年、月、日；
二、科目及对方科目或会计分录；
三、传票编号；
四、户名及帐号；
五、货币名称及金额；
六、摘要及有关业务编号；
七、附件张数；
八、银行有关人员盖章。
第十条 外来凭证用以代替传票，凭以记帐的，必须具备第二十三条的内容。如凭证纸张太小，或核算金额在凭证左上角，装订后不利于查阅的，应另制传票，以原始凭证作传票附件。下列外来凭证，可以代替传票：
一、国外代理行报单；
二、支付通知书，以本行为付款行的汇票、汇款副收条；
三、支票、送款簿；
四、存款凭条、取款凭条；
五、定期存款存单；
六、在某项业务的核算办法中规定可以代替传票的外来凭证。
第十一条 在处理凭证时，必须认真审查。审查凭证要从有关业务的具体要求出发，并应注意以下各点：
一、是否为本行受理的凭证；
二、是否错用凭证种类或错填帐户；
三、凭证的联数及附件是否齐全；
四、凭证是否超过有效期限；
五、签字、印章、密押是否真实齐全；
六、大小写金额是否相符，货币符号有否漏写、错写，存款有否透支，放款指标有否超过；
七、款项的来源、用途是否符合有关规定；
八、数字的计算是否正确，牌价、收费标准是否用错。
第十二条 各种现金及转帐传票，在办妥收款付款或转帐手续后，应即加盖“现金收讫”、“现金付讫”或“转帐”戳记，有关经办人员应在传票上盖章证明。
各项原始凭证，按规定作为传票附件时，应加盖“附件”戳记，以便和传票相区别。
第十三条 传票的编号，应按业务发生顺序编列。要求做到既能控制当天传票张数，又能根据编号查到该笔业务的转帐分录，以便事后查帐。
第十四条 凭证的传递程序，现暂规定各业务部门根据传票的八大要素填制凭证（或称传票工作单，格式附后），凭证传递必须紧凑严密，既要便利客户，又要有利于核算工作的进行。要求做到：先外后内，先急后缓。传票不得交由客户代为传递。当天传票应随时或分批送会计部门，以便据凭证填制传票，复核后，输机并进行核算。
第十五条 传票装订及保管
一、传票的装订，核算完毕的传票，应及时进行装订。装订应有固定的次序，装订时以电脑打印的流水帐代替科目结单，按科目日结单显示的币别、科目将传票顺序排列，以便日后查阅。电脑打印的传票流水，应作为科目日结单附件。
装订传票时，应另加封面、封底；封面上应填明日期、号码、册数、传票总张数、货币名称、附件张数等有关内容；装订成册后，应在结线处用纸条加封，由装订人员加盖骑缝章。封面上应由装订人员、会计主管人员盖章。业务量大，传票多时，可分若干册，并编列册数顺序号。装订后的传票应及时登记入库保管。
二、每日装订成册的传票，应编列总号，总号应与流水清单上的传票张数加计的总数核对一致，以防止传票散失。
三、已经装订成册的传票，不得随便拆开，如因特殊原因，需要取出附件时，需经会计主管人员批准，并注明理由及取出日期，原件应复制副本（或抄录内容）订入原处，并由会计主管人员及有关人员会同盖章证明。

第三章 记帐规则和错帐冲正
第十六条 记帐规则
一、记帐时要切实认真，保证记载正确、整洁和内容明了，帐簿的各项内容，必须根据传票的有关事项记载，如传票内容不全或有错误时，应由原经办人员将传票内容补充更正以后再行记帐。在帐页开始使用时，帐页上应写出科目及帐户的全名，不得仅写代号。
二、帐簿上记载的文字及金额，应占全格二分之一，文字摘要如一行写不完，可在下格继续填写，但其金额填于末行的金额栏内。余额结清时，应在元位以“—0—”表示结平。
三、记载各种帐簿，应以蓝墨水用钢笔书写，复写帐页应用双面复写纸用钢笔或圆珠笔填写，红色墨水只用划线和冲帐，以及规定用红字批注的有关文字说明。
四、帐簿上的一切记载，不许涂改、挖补、刀刮、皮擦和用药水消蚀。发生错误时，应分别情况，按下列办法办理：
（一）帐簿上金额写错时，应用一道红线将全行数字划销，红线应划至分位，将正确金额填写在划销金额上面，并由经办员在红线左端盖章证明；文字写错，只须将错字用红线划销更正，如果错划红线，可在红线两端用红色墨水划“×”销去，并由经办员在右端盖章证明。
（二）帐页记错无法更改时，原帐页不得撕毁，应报经会计主管人员同意后，在帐页上划交叉红线注销，并由经办人员、会计主管人员共同在红线交叉处盖章证明，另换新帐页记载；注销的帐页，装订时附在原帐页后，以便查考。
（三）帐页因漏记发生空格时，应在空格内从左到右划一横线，并在摘要栏内用红字注明“空格”字样，由经办员、复核员盖章。如簿记发生空页时，应在帐页上划交叉红线，并用红字注明“本页空白”字样，由经办员、复核员盖章。
第十七条 销帐冲正
各种帐务发生了差错，应按下列办法进行冲正：
一、当日发现：
（一）传票的内容错误，将原传票作废，另制正确的传票；
（二）传票正确，记帐时记载错误，应按照上述四、（一）点规定更正。
二、隔日发现：
（一）传票填错科目、帐号或帐户，帐簿随之记错，应编制同方向的红、蓝字传票（冲错的用红字，正确的用蓝字），办理冲正。
（二）传票填错金额，帐簿随之记错，应编制借（或贷）方红字传票，将错误金额全数冲销，再按正确金额编制借（或贷）方蓝字传票补记入帐。
（三）传票填错科目，分户帐记载正确，仅综合核算发生错误时，应编制同方向红蓝字传票办理冲正；此项冲正传票只纳入综合核算，不再登记分户帐。
（四）原系现金传票，隔日发现帐务记载错误，按转帐方法冲正，不再通过现金科目。
（五）上年度错帐在本年度发现，应用反方向蓝字传票冲正。
（六）凡办理错帐冲正，均应在帐页及传票摘要栏内注明“冲正×年×月×日错帐”字样，并在原错帐的帐页和传票摘要栏内批注“已于×年×月×日冲正”字样。
三、联行帐务的冲正，按联行制度规定办理。
四、冲正错帐，应使用传票冲正，并经会计主管人员审查盖章登记“冲正错帐登记簿”（登记簿格式可由各行自拟，内容应包括：错帐日期、摘要、金额、错误情况、冲正日期和原经办人等）。
五、冲正各计息户错帐，应计算应加（或应减）积数，进行调整。调整应加（或应减）积数时，应填制调整积数通知单，由复核员盖章；如系业务差错，应经有关主管人员盖章后办理。

第四章 外汇买卖（兑换）核算
第十八条 外汇买卖科目是实行外汇分帐制的一个特定科目，它在帐务中起联系和平衡作用。当买入外汇时，该科目的外币金额反映在贷方，相应的人民币反映在该科目的借方；卖出外汇时，该科目的外币金额反映在该科目的借方，相应的人民币反映在该科目的贷方。在填制传票、构成分录、记载帐簿时，均应完整地加以反映。
第十九条 一、外汇买卖科目传票，系由两联套写传票构成，一联是人民币外汇买卖传票，一联是外币外汇买卖传票。这两联传票必须当天与对方有关科目转帐，不得只转一方。但在计算外汇买卖损益或差价收入时，可使用普通转帐传票。
对同一货币、同一牌价、同一借贷方向、同一结汇单位的多笔业务，可以汇总填制外汇买卖传票，凭以转帐。
二、外汇买卖科目总帐（适用各科目总帐格式），各种外汇和人民币应由电脑分别产生，外币的外汇买卖科目总帐，应于每日营业终了，根据各个货币的外汇买卖科目借、贷方发生额计算，然后根据其上日余额，加减本日发生额，求出本日余额记入余额栏；人民币外汇买卖科目总帐，应于每日营业终了，根据人民币外汇买卖借、贷方发生额计算，然后根据其上日余额，加减本日发生额求出本日余额记入余额栏。
三、因业务需要按国际市场汇价套汇时，原则上应通过人民币核算。即对收、付的二种外币，均按国家规定的买入或卖出牌价折成人民币，填制两套外汇买卖传票，这两张人民币外汇买卖传票的差额，即为外汇买卖收益或外汇买卖损失，填写损益传票，进行转帐。

第五章 利息计算
第二十条 利息是银行财务收支的重要内容，并关系到企业、银行的经济核算和群众利益，必须认真计算。计算时应根据统一的利率和结息方法，做到事先加强复核，事后核对检查，以保证利息计算正确。
一、利息分年息（简写年×％）、月息（简写月׉）、日息（简写日×万分之）三种。年息、月息、日息的相互折算应按下列规定办理：
年息变月息，以12除之；
年息变日息，以360除之，遇闰年也同；
月息变年息，以12乘之；
月息变日息，以30除之；
日息变月息，以30乘之；
日息变年息，以360乘之。
二、计算利息天数时，采用“算头不算尾”，即从存放款的起息日起，算至存款支付或放款偿还日的前一天为止，但在规定的计息日计算利息时，应将结息日那一天计算在内，下期计息时从上期结息日后的第一天算起。
三、定期存、贷款，如按对年或对月计算利息的，不足一年或一个月者，折算成日息计算。
对年或对月的计算方法：按存、贷款的存入或贷出日期至第二年之该日为一足年；存入或贷出日期至下一个月之该日为一足月。不论月份大小，均按此计算。
四、活期存、贷款利息采用积数法计算：即以各日的最后余额、乘以存、贷日数，计算出积数，再将积数之和乘以日息，即得利息数。
计算公式为：
积数之和×月利率÷30（化为日利率）＝利息；或积数之和×年利率÷360（化为日利率）＝利息
各种活期存、贷款如规定按季计息的，其结息日应为每季末月的20日。结息时应将上季度末月21日至月底计息积数并入本季度的计算积数内计算；如规定按年计息的，其结息日应为每年12月20日。12月21日至12月31日的计息积数并入下年度的计息积数内计算。
第二十一条 为了精确核算年度损益，各种定期存、贷款除另有规定的帐户外均应按规定利率计算应付或应收利息，并办理转帐。计息办法可采用逐笔和按利率档次分类计算二种。
第二十二条 应收应付利息中属于本年度的，应在年终核算时，转入有关损益科目。
第二十三条 对国外代理行或客户签有合约的，应按合约规定的计息办法计算利息。

第六章 决 算
第二十四条 年度决算是银行检查年度内贯彻执行党和国家方针、政策情况，考核各项业务活动及经营成果的数字总结，也是清理财产、核对帐务的一项重要措施。
第二十五条 年度决算工作分以下几个步骤：
一、决算前的准备工作
应对资金、财产和帐务进行认真的检查、核对，发现问题，应及时处理。
（一）清理资金
1．对应收未收款项，包括到期贷款等，平日应加强考核，及时收回；在决算前更应进行全面检查，对超过合理期限尚未收回的，应加紧催收。
2．对“应收及暂付款项”和“应付及暂收款项”科目下各户临时性资金，能处理的要积极进行处理，将余额压缩到最低限度。
（二）盘点财产
对本外币现钞、铸币、有价单证、空白重要凭证等应根据有关帐簿进行盘点，房屋、器具设备，应根据帐面进行盘点，发现问题及时处理。
（三）核对帐务
1．总帐与分户帐（或卡片帐），帐与单据、银行与各单位的帐目，应于决算前进行认真的核对。
2．于11月底编制试算资产负债表，为决算打下基础（此表应分货币编制，包括上年底余额、自本年年初至11月底借贷累计发生额、11月底余额）。
3．对代理行项下未达帐，应采取措施加速清理。
4．对各科目的使用，进行检查，有不当的，应立即改正。
（四）核实损益和其他准备工作：
审查外汇买卖科目各货币汇价的使用，审查各项利息的计算，手续费收支、费用开支等是否正确。
二、决算工作
银行于12月31日办理年终决算：
（一）计算外汇买卖损益：于决算日营业终了后将各种外币的外汇买卖科目余额，不论汇、钞一律按决算牌价折成人民币，如与原该货币的外汇买卖帐上的人民币余额发生差额，即系本年度该货币外汇买卖的损益，此项差额应作传票从人民币外汇买卖科目中转出，转入“汇总收益”科目外汇买卖收益帐户或“汇兑损失”科目外汇买卖损失帐户处理。
（二）轧平当日帐务，根据各科目总帐与该科目下各分户帐余额加计总数核对相符。
（三）经（副）理、会计、出纳主管人员共同点库。

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世界贸易组织法律文件



REPORT OF THE WORKING PARTY

ON THE ACCESSION OF CHINA



TABLE OF CONTENTS
I. INTRODUCTION 1
1. Documentation Provided 1
2. Introductory Statements 1
II. ECONOMIC POLICIES 3
1. Non-Discrimination (including national treatment) 3
2. Monetary and Fiscal Policy 5
3. Foreign Exchange and Payments 5
4. Balance-of-Payments Measures 7
5. Investment Regime 8
6. State-Owned and State-Invested Enterprises 8
7. Pricing Policies 10
8. Competition Policy 12
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 12
1. Structure and Powers of the Government 12
2. Authority of Sub-National Governments 13
3. Uniform Administration of the Trade Regime 14
4. Judicial Review 14
IV. POLICIES AFFECTING TRADE IN GOODS 15
A. TRADING RIGHTS 15
1. General 15
2. Designated Trading 17
B. IMPORT REGULATION 17
1. Ordinary Customs Duties 17
2. Other Duties and Charges 19
3. Rules of Origin 19
4. Fees and Charges for Services Rendered 19
5. Application of Internal Taxes to Imports 19
6. Tariff Exemptions 20
7. Tariff Rate Quotas 21
8. Quantitative Import Restrictions, including Prohibitions and Quotas 23
9. Import Licensing 26
10. Customs Valuation 27
11. Other Customs Formalities 28
12. Preshipment Inspection 28
13. Anti-Dumping, Countervailing Duties 29
14. Safeguards 31
C. EXPORT REGULATIONS 31
1. Customs Tariffs, Fees and Charges for Services Rendered, Application of Internal Taxes to Exports 31
2. Export Licensing and Export Restrictions 31
3. Export Subsidies 33
D. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 33
1. Taxes and Charges Levied on Imports and Exports 33
2. Industrial Policy, including Subsidies 33
3. Technical Barriers to Trade 35
4. Sanitary and Phytosanitary Measures 39
5. Trade-Related Investment Measures 40
6. State Trading Entities 40
7. Special Economic Areas 42
8. Transit 43
9. Agricultural Policies 43
10. Trade in Civil Aircraft 45
11. Textiles 45
12. Measures Maintained Against China 46
13. Transitional Safeguards 46
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 48
A. GENERAL 48
1. Overview 48
2. Responsible agencies for policy formulation and implementation 52
3. Participation in international intellectual property agreements 53
4. Application of national and MFN treatment to foreign nationals 53
B. SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 54
1. Copyright protection 54
2. Trademarks, including service marks 54
3. Geographical indications, including appellations of origin 55
4. Industrial designs 55
5. Patents 56
6. Plant variety protection 58
7. Layout designs of integrated circuits 59
8. Requirements on undisclosed information, including trade secrets and test data 59
C. MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS 60
D. ENFORCEMENT 60
1. General 60
2. Civil judicial procedures and remedies 61
3. Provisional measures 61
4. Administrative procedures and remedies 62
5. Special border measures 63
6. Criminal procedures 63
VI. POLICIES AFFECTING TRADE IN SERVICES 63
1. Licensing 63
2. Choice of Partner 66
3. Modification of the Equity Interest 67
4. Prior Experience Requirement for Establishment in Insurance Sector 67
5. Inspection Services 67
6. Market Research 67
7. Legal Services 67
8. Minority Shareholder Rights 67
9. Schedule of Specific Commitments 68
VII. OTHER ISSUES 68
1. Notifications 68
2. Special Trade Arrangements 68
3. Transparency 68
4. Government Procurement 70
VIII. CONCLUSIONS 71



I. INTRODUCTION
1. At its meeting on 4 March 1987, the Council established a Working Party to examine the request of the Government of the People's Republic of China ("China") (L/6017, submitted on 10 July 1986) for resumption of its status as a GATT contracting party, and to submit to the Council recommendations which may include a Protocol on the Status of China. In a communication dated 7 December 1995, the Government of China applied for accession to the Marrakesh Agreement Establishing the World Trade Organization ("WTO Agreement") pursuant to Article XII of the WTO Agreement. Following China's application and pursuant to the decision of the General Council on 31 January 1995, the existing Working Party on China's Status as a GATT 1947 Contracting Party was transformed into a WTO Accession Working Party, effective from 7 December 1995. The terms of reference and the membership of the Working Party are reproduced in document WT/ACC/CHN/2/Rev.11 and Corr.1.
2. The Working Party on China's Status as a Contracting Party met on 20 occasions between 1987 and 1995 under the Chairmanship of H.E. Mr. Pierre-Louis Girard (Switzerland). The Working Party on the Accession of China met on 22 March 1996, 1 November 1996, 6 March 1997, 23 May 1997, 1 August 1997, 5 December 1997, 8 April 1998, 24 July 1998, 21 March 2000, 23 June 2000, 27 July 2000, 28 September 2000, 9 November 2000, 8 December 2000, 17 January 2001, 4 July 2001, 20 July 2001 and 17 September 2001 under the same Chairman. At meetings held on 9 November 2000, 8 December 2000 and 17 January 2001, Mr. Paul-Henri Ravier, Deputy Director-General of the WTO, served as Acting Chairman.
1. Documentation Provided
3. The Working Party had before it, to serve as a basis for its discussion, a Memorandum on China's Foreign Trade Regime (L/6125) and questions posed by members of the Working Party on the foreign trade regime of China, together with replies of the Chinese authorities thereto. In addition, the Government of China made available to the Working Party a substantial amount of documentation, which is listed in document WT/ACC/CHN/23/Rev.1.
2. Introductory Statements
4. In statements to the GATT 1947 Working Party and subsequently to the Working Party on the Accession of China, the representative of China stated that China's consistent efforts to resume its status as a contracting party to GATT and accession to the WTO Agreement were in line with its objective of economic reform to establish a socialist market economy as well as its basic national policy of opening to the outside world. China's WTO accession would increase its economic growth and enhance its economic and trade relations with WTO Members.
5. Members of the Working Party welcomed China's accession to the WTO Agreement and considered that its accession would contribute to a strengthening of the multilateral trading system, enhancing the universality of the WTO, bringing mutual benefits to China and to the other Members of the WTO, and ensuring the steady development of the world economy.
6. The representative of China said that China had a territory of 9.6 million square kilometres and, at the end of 1998 a population of 1.25 billion. Since 1979, China had been progressively reforming its economic system, with the objective of establishing and improving the socialist market economy. The reform package introduced in 1994, covering the banking, finance, taxation, investment, foreign exchange ("forex") and foreign trade sectors, had brought about major breakthroughs in China's socialist market economy. State-owned enterprises had been reformed by a clear definition of property rights and responsibilities, a separation of government from enterprise, and scientific management. A modern enterprise system had been created for the state-owned sector, and the latter was gradually getting on the track of growth through independent operation, responsible for its own profits and losses. A nation-wide unified and open market system had been developed. An improved macroeconomic regulatory system used indirect means and market forces to play a central role in economic management and the allocation of resources. A new tax and financial system was functioning effectively. Financial policy had been separated from commercial operations of the central bank, which now focussed on financial regulation and supervision. The exchange rate of the Chinese currency Renminbi (also "RMB") had been unified and remained stable. The Renminbi had been made convertible on current account. Further liberalization of pricing policy had resulted in the majority of consumer and producer products being subject to market prices. The market now played a much more significant role in boosting supply and meeting demand.
7. The representative of China further noted that as a result, in 1999, the Gross Domestic Product ("GDP") of China totaled RMB 8.2054 trillion yuan (approximately US$ 990 billion). In 1998, the net per capita income for rural residents was RMB 2,160 yuan (approximately US$ 260), and the per capita dispensable income for urban dwellers was RMB 5,425 yuan (approximately US$ 655). In recent years, foreign trade had grown substantially. In 1999, total imports and exports of goods reached US$ 360.65 billion, of which exports stood at US$ 194.93 billion, and imports, US$ 165.72 billion. Exports from China in 1998 accounted for 3.4 per cent of the world's total.
8. The representative of China stated that although important achievements have been made in its economic development, China was still a developing country and therefore should have the right to enjoy all the differential and more favourable treatment accorded to developing country Members pursuant to the WTO Agreement.
9. Some members of the Working Party indicated that because of the significant size, rapid growth and transitional nature of the Chinese economy, a pragmatic approach should be taken in determining China's need for recourse to transitional periods and other special provisions in the WTO Agreement available to developing country WTO Members. Each agreement and China's situation should be carefully considered and specifically addressed. In this regard it was stressed that this pragmatic approach would be tailored to fit the specific cases of China's accession in a few areas, which were reflected in the relevant provisions set forth in China's Protocol and Working Party Report. Noting the preceding statements, Members reiterated that all commitments taken by China in her accession process were solely those of China and would prejudice neither existing rights and obligations of Members under the WTO Agreement nor on-going and future WTO negotiations and any other process of accession. While noting the pragmatic approach taken in China's case in a few areas, Members also recognized the importance of differential and more favourable treatment for developing countries embodied in the WTO Agreement.
10. At the request of interested members of the Working Party, the representative of China agreed that China would undertake bilateral market access negotiations with respect to industrial and agricultural products, and initial commitments in services.
11. Some members of the Working Party stated that in addition to undertaking market access negotiations in goods and services, close attention should also be paid to China's multilateral commitments, in particular China's future obligations under the Multilateral Agreements on Trade in Goods and the General Agreement on Trade in Services ("GATS"). This was of vital importance to ensure that China would be able to take full benefit of WTO membership as quickly as possible, as well as to ensure that the value of any market access conditions undertaken were not adversely affected by inconsistent measures such as some types of non-tariff measures.
12. The representative of China stated that the achievement of balance between rights and obligations was the basic principle in its negotiation of WTO accession.
13. Some members of the Working Party expressed concern over discrepancies in statistical information supplied by the Government of China on trade volume/value. Members and China pursued this issue separately in an Informal Group of Experts on Export Statistics.
14. The Working Party reviewed the foreign trade regime of China. The discussions and commitments resulting therefrom are contained in paragraphs 15-342 below and in the Protocol of Accession ("Protocol"), including the annexes.
II. ECONOMIC POLICIES
1. Non-Discrimination (including national treatment)
15. Some members expressed concern regarding the application of the principle of non-discrimination in relation to foreign individuals and enterprises (whether wholly or partly foreign funded). Those members stated that China should enter a commitment to accord non-discriminatory treatment to all foreign individuals and enterprises and foreign-funded enterprises in respect of the procurement of inputs and goods and services necessary for production of goods and the conditions under which their goods were produced, marketed or sold, in the domestic market and for export. In addition, those members said that China should also enter a commitment to guarantee non-discriminatory treatment in respect of the prices and availability of goods and services supplied by national and sub-national authorities and public or state enterprises, in areas including transportation, energy, basic telecommunications, other utilities and factors of production.
16. Some members of the Working Party also raised concerns over China's practice of conditioning or imposing restrictions upon participation in the Chinese economy based upon the nationality of the entity concerned. Those members in particular raised concerns over such practices in relation to the pricing and procurement of goods and services, and the distribution of import and export licences. Members of the Working Party requested that China enter into a commitment not to condition such practices on the nationality of the entity concerned.
17. In response, the representative of China emphasized the importance of the commitments that the government was undertaking on non-discrimination. The representative of China noted, however, that any commitment to provide non-discriminatory treatment to Chinese enterprises, including foreign-funded enterprises, and foreign enterprises and individuals in China, would be subject to other provisions of the Protocol and, in particular, would not prejudice China's rights under the GATS, China's Schedule of Specific Commitments or commitments undertaken in relation to trade-related investment measures.
18. The representative of China further confirmed that China would provide the same treatment to Chinese enterprises, including foreign-funded enterprises, and foreign enterprises and individuals in China. China would eliminate dual pricing practices as well as differences in treatment accorded to goods produced for sale in China in comparison to those produced for export. The Working Party took note of these commitments.
19. The representative of China confirmed that, consistent with China's rights and obligations under the WTO Agreement and the Protocol, China would provide non-discriminatory treatment to all WTO Members, including Members of the WTO that were separate customs territories. The Working Party took note of this commitment.
20. Some members of the Working Party expressed concern about certain provisions of Chinese laws, regulations, administrative notices and other requirements which could, directly or indirectly, result in less favourable treatment of imported products in contravention of Article III of the General Agreement on Tariffs and Trade ("GATT 1994"). Such requirements included product registration and certification, internal taxation, price and profit controls and all distinct forms of licensing for imports, and distribution or sale of imported goods. Even where such requirements existed in relation to domestically produced goods, those members reiterated that any de facto or de jure less favourable treatment of imported goods had to be eliminated in order to ensure full conformity with the principle of national treatment.
21. Some members of the Working Party drew China's attention to the variety of types of requirements which could contravene Article III of the GATT 1994. Specific reference was made to the procedures, charges and conditions for granting of business licences, whether to import, distribute, re-sell or retail goods of non-Chinese origin. Reference was also made to taxes and fiscal provisions whose impact depended, directly or indirectly, upon the Chinese or non-Chinese origin of the goods imported or traded. Those members drew the attention of China to its obligation to ensure that product testing and certification requirements, including procedures for in situ inspections, posed no greater burden - whether financial or practical - on goods of non-Chinese origin than on domestic goods. Those members underlined that conformity assessment procedures and standards, including safety and other compliance requirements, had to respect the terms of the WTO Agreement on Technical Barriers to Trade ("TBT Agreement") as well as Article III of the GATT 1994.
22. The representative of China confirmed that the full respect of all laws, regulations and administrative requirements with the principle of non-discrimination between domestically produced and imported products would be ensured and enforced by the date of China's accession unless otherwise provided in the Protocol or Report. The representative of China declared that, by accession, China would repeal and cease to apply all such existing laws, regulations and other measures whose effect was inconsistent with WTO rules on national treatment. This commitment was made in relation to final or interim laws, administrative measures, rules and notices, or any other form of stipulation or guideline. The Working Party took note of these commitments.
23. In particular, the representative of China confirmed that measures would be taken at national and sub-national level, including repeal or modification of legislation, to provide full GATT national treatment in respect of laws, regulations and other measures applying to internal sale, offering for sale, purchase, transportation, distribution or use of the following:
- After sales service (repair, maintenance and assistance), including any conditions applying to its provision, such as the MOFTEC third Decree of 6 September 1993, imposing mandatory licensing procedures for the supply of after-sales service on various imported products;
- Pharmaceutical products, including regulations, notices and measures which subjected imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or which set limits on profit margins attainable and imports, or which created any other conditions regarding price or local content which could result in less favourable treatment of imported products;
- Cigarettes, including unification of the licensing requirements so that a single licence authorized the sale of all cigarettes, irrespective of their country of origin, and elimination of any other restrictions regarding points of sale for imported products, such as could be imposed by the China National Tobacco Corporation ("CNTC"). It was understood that in the case of cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements. Immediately upon accession, and during the two year transitional period, the number of retail outlets selling imported cigarettes would be substantially increased throughout the territory of China;
- Spirits, including requirements applied under China's "Administrative Measures on Imported Spirits in the Domestic Market", and other provisions which imposed distinct criteria and licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective of their country of origin;
- Chemicals, including registration procedures applicable to imported products, such as those applied under China's "Provisions on the Environmental Administration of Initial Imports of Chemical Products and Imports and Exports of Toxic Chemical Products";
- Boilers and pressure vessels, including certification and inspection procedures which had to be no less favourable than those applied to goods of Chinese origin, and fees applied by the relevant agencies or administrative bodies, which had to be equitable in relation to those chargeable for like products of domestic origin.
The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited above, China would reserve the right to use a transitional period of one year from the date of accession in order to amend or repeal the relevant legislation. The Working Party took note of these commitments.
2. Monetary and Fiscal Policy
24. The representative of China stated that through the reform and opening up in the last two decades, China had established a fiscal management system which was compatible with the principles of a market economy. With respect to fiscal revenue, a taxation system with a value-added tax as the main element had been established since the taxation reform in 1994. With respect to fiscal expenditure, over recent years the government had, in line with the public fiscal requirement generally exercised by market economies, strengthened its adjustment of the structure of expenditure and given priority to public needs so as to ensure the normal operations of the government.
25. The representative of China further stated that in recent years, while pursuing proactive fiscal policy, China had implemented proper monetary policy and had taken a series of adjusting and reform measures which included lowering the interest rate for loans from financial institutions, improving the system of required deposit reserves and lowering the ratio of required reserves, positively increasing the input of base money and encouraging the commercial banks to expand their credit.
26. In respect of future fiscal policy, the representative of China noted that the Government of China would further improve its taxation system and would continue to improve the efficiency of fiscal expenditure through implementing reform measures such as sectoral budget, centralized payment by the national treasury and zero base budget, as well as improving management of fiscal expenditure. With respect to future monetary policy, the central bank would continue to pursue a prudent policy, maintain the stability of RMB, promote interest rate liberalization and establish a modern commercial banking system.
3. Foreign Exchange and Payments
27. Some members of the Working Party raised concerns about China's use of forex controls to regulate the level and composition of trade in goods and services. In response, the representative of China stated that China was now a member of the International Monetary Fund ("IMF") and that recently its system of forex had undergone rapid change. Significant moves had been taken to reform, rationalize and liberalize the forex market. The practice of multiple exchange rates in swap centres had been abolished. China had already unified its forex market and removed many of the restrictions on the use of forex.
28. Outlining the historical development of China's forex reform, the representative of China stated that the purpose of China's forex reform was to reduce administrative intervention and increase the role of market forces. From 1979, a forex retention system was applied in China, although forex swap was gradually developing. In early 1994, official RMB exchange rates were unified with the market rates. The banking exchange system was adopted and a nationwide unified inter-bank forex market was established, with conditional convertibility of the Renminbi on current accounts. Since 1996, foreign invested enterprises ("FIEs") were also permitted into the banking exchange system, and the remaining exchange restrictions on current accounts were eliminated. On 1 December 1996, China had formally accepted the obligations of Article VIII of the IMF's Articles of Agreement, removing exchange restrictions on current account transactions. Accordingly, since then the Renminbi had been fully convertible on current accounts. It was confirmed by the IMF in its Staff Report on Article IV Consultations with China in 2000 that China had no existing forex restrictions for current account transactions.
29. The representative of China stated that the State Administration of Foreign Exchange ("SAFE") was under the auspices of the People's Bank of China ("PBC"), and was the administrative organ empowered to regulate forex. Its main functions were to monitor and advise on balance-of-payments and forex matters. SAFE was also required to draft appropriate regulations and monitor compliance. He further noted that domestic and foreign banks, and financial institutions could engage in forex business, with the approval of the PBC.
30. In response to requests from members of the Working Party for further information, the representative of China added that for forex payments under current accounts, domestic entities (including FIEs) could purchase forex at market exchange rates from designated banks or debit their forex accounts directly upon presentation of valid documents. For payments such as pre-payment, commission, etc., exceeding the proportion or limit, the entities could also purchase forex from the banks upon meeting the bona fide test administered by SAFE. Forex for personal use by individuals could be purchased directly from the banks upon presentation of valid documents (within a specified limit). For amounts exceeding the limit, individuals able to prove their need for additional forex could purchase it from the banks. He also noted that current account forex receipts owned by domestic entities had to be repatriated into China, some of which could be retained and some sold to the designated banks at market rates. A verification system for forex payment (imports) and forex receipt (exports) had also been adopted.
31. Concerning the exchange rate regime in particular, the representative of China noted that since the unification of exchange rates on 1 January 1994, China had adopted a single and managed floating exchange rate regime based on supply and demand. PBC published the reference rates of RMB against the US dollar, the HK dollar and Japanese yen based on the weighted average prices of forex transactions at the interbank forex market during the previous day's trading. The buying and selling rates of RMB against the US dollar on the inter-bank forex market could fluctuate within 0.3 per cent of the reference rate. For the HK dollar and Japanese yen, the permitted range was 1 per cent. Designated forex banks could deal with their clients at an agreed rate. Under such contracts the exchange rate of the US dollar was required to be within 0.15 per cent of the reference rate, whereas for the HK dollar and Japanese yen, the permitted range was 1 per cent. The exchange rates for other foreign currencies were based on the rates of RMB against the US dollar and cross-exchange rates of other foreign currency on the international market. The permitted margin between the buying and selling rate could not exceed 0.5 per cent.
32. The representative of China further noted that since 1 January 1994, designated forex banks had become major participants in forex transactions. On 1 April 1994, the China Foreign Exchange Trading System was set up in Shanghai and branches were opened in dozens of cities. The Foreign Exchange Trading System had adopted a system of membership, respective quotation, concentrated trading and forex market settlement. Designated forex banks dealt on the inter-bank market according to the turnover position limit on banking exchange stipulated by SAFE and covered the position on the market. Depending on its macro-economic objectives, the PBC could intervene in the forex open market in order to regulate market supply and demand, and maintain the stability of the RMB exchange rate.
33. The representative of China noted that since 1 July 1996, forex dealing of the FIEs was carried out through the banking exchange system. He further noted that to encourage foreign direct investment, China had granted national treatment to FIEs in exchange administration. Accordingly, FIEs were allowed to open and hold forex settlement accounts to retain receipts under current accounts, up to a maximum amount stipulated by SAFE. Receipts in excess of the maximum amount were required to be sold to designated forex banks. No restrictions were maintained on the payment and transfer of current transactions by FIEs, and FIEs could purchase forex from designated forex banks or debit their forex accounts for any payment under current transactions, upon the presentation of valid documents to the designated forex banks or SAFE for the bona fide test. FIEs could also open forex accounts to hold foreign-invested capital, and they could sell from these accounts upon the approval of SAFE. FIEs could also borrow forex directly from domestic and overseas banks, but were required to register with SAFE afterwards, and obtain approval by SAFE for debt repayment and services. FIEs could make payments from their forex accounts or in forex purchased from designated forex banks after liquidation, upon approval by SAFE according to law.
34. The representative of China further noted that the laws and regulations mentioned above were: Law of the People's Republic of China on Chinese-Foreign Equity Joint Venture; Law of the People's Republic of China on Chinese-Foreign Contractual Joint Venture; Regulations on the Exchange System of the People's Republic of China; and Regulations on the Sale and Purchase of and Payment in Foreign Exchange.
35. The representative of China stated that China would implement its obligations with respect to forex matters in accordance with the provisions of the WTO Agreement and related declarations and decisions of the WTO that concerned the IMF. The representative further recalled China's acceptance of Article VIII of the IMF's Articles of Agreement, which provided that "no member shall, without the approval of the Fund, impose restrictions on the making of payments and transfers for current international transactions". He stated that, in accordance with these obligations, and unless otherwise provided for in the IMF's Articles of Agreement, China would not resort to any laws, regulations or other measures, including any requirements with respect to contractual terms, that would restrict the availability to any individual or enterprise of forex for current international transactions within its customs territory to an amount related to the forex inflows attributable to that individual or enterprise. The Working Party took note of these commitments.
36. In addition, the representative of China stated that China would provide information on exchange measures as required under Article VIII, Section 5 of the IMF's Articles of Agreement, and such other information on its exchange measures as was deemed necessary in the context of the transitional review mechanism. The Working Party took note of this commitment.
4. Balance-of-Payments Measures
37. Some members of the Working Party stated that China should apply balance-of-payments ("BOPs") measures only under the circumstances provided for in the WTO Agreement and not as a justification for imposition of restrictions on imports for other protectionist purposes. Those members stated that measures taken for BOPs reasons should have the least trade disruptive effect possible and should be limited to temporary import surcharges, import deposit requirements or other equivalent price-based trade measures, and those measures should not be used to provide import protection for specific sectors, industries or products.
38. Those members of the Working Party further stated that any such measures should be notified pursuant to the Understanding on the Balance-of-Payments Provisions of the GATT 1994 ("BOPs Understanding") to the General Council not later than the imposition of the measures, together with a time schedule for their elimination and a programme of external and domestic policy measures to be used to restore BOPs equilibrium. Those members also stated that following deposit of such a notification, the Committee on Balance-of-Payments Restrictions ("BOPs Committee") should meet to examine the notification. It was noted that paragraph 4 of the BOPs Understanding would be available to China in the case of "essential products". Some members stated that the BOPs Committee should review the operation of any BOPs measures taken by China, if so requested by China or a WTO Member.
39. Some other members of the Working Party considered that, in respect of measures taken for BOP purposes, China should enjoy the same rights as those accorded to other developing country WTO Members, as provided in GATT Article XVIII:B and the BOPs Understanding.
40. In response, the representative of China stated that China considered that it should have the right to make full use of WTO BOPs provisions to protect, if necessary, its BOPs situation. He confirmed that China would fully comply with the provisions of the GATT 1994 and the BOPs Understanding. Further to such compliance, China would give preference to application of price-based measures as set forth in the BOPs Understanding. If China resorted to measures that were not price-based, it would transform such measures into price-based measures as soon as possible. Any measures taken would be maintained strictly in accordance with the GATT 1994 and the BOPs Understanding, and would not exceed what was necessary to address the particular BOPs situation. The representative of China also confirmed that measures taken for BOPs reasons would only be applied to control the general level of imports and not to protect specific sectors, industries or products, except as noted in paragraph 38. The Working Party took note of these commitments.
5. Investment Regime
41. The representative of China stated that since the inception of the reform and opening up policy in the late 1970's, China had carried out a series of reforms of its investment regime. The highly centralized investment administration under the planned economy had been progressively transformed into a new pattern of diversification of investors, multi-channelling of capital sources and diversification of investment modalities. The government encouraged foreign investment into the Chinese market and had uninterruptedly opened and expanded the scope for investment. At the same time, the Government of China also encouraged the development of the non-state-operated economy and was speeding up the opening of areas for non-state investment. With China's programme in the establishment of its market economy, the construction projects of various enterprises utilizing free capital and financed by the credit of the enterprise would be fully subject to the decision-making of the enterprise concerned and at their own risk. The commercial banks' credit activities to all kinds of investors would be based on their own evaluation and decision-making, and would be at their own risk. The business activities of intermediate investment agencies would be fully subject to the market and would provide service at the instruction of the investors. These agencies would break up their administrative relations with government agencies and the service activities financed by the government would also be subject to the terms and conditions agreed in the contracts concerned.
42. The representative of China further stated that China had promulgated investment guidelines and that the Government of China was in the process of revising and completing these guidelines. Responding to concerns raised by certain members of the Working Party, he confirmed that these investment guidelines and their implementation would be in full conformity with the WTO Agreement. The Working Party took note of this commitment.
6. State-Owned and State-Invested Enterprises
43. The representative of China stated that the state-owned enterprises of China basically operated in accordance with rules of market economy. The government would no longer directly administer the human, finance and material resources, and operational activities such as production, supply and marketing. The prices of commodities produced by state-owned enterprises were decided by the market and resources in operational areas were fundamentally allocated by the market. The state-owned banks had been commercialized and lending to state-owned enterprises took place exclusively under market conditions. China was furthering its reform of state-owned enterprises and establishing a modern enterprise system.
44. In light of the role that state-owned and state-invested enterprises played in China's economy, some members of the Working Party expressed concerns about the continuing governmental influence and guidance of the decisions and activities of such enterprises relating to the purchase and sale of goods and services. Such purchases and sales should be based solely on commercial considerations, without any governmental influence or application of discriminatory measures. In addition, those members indicated the need for China to clarify its understanding of the types of activities that would not come within the scope of Article III:8(a) of GATT 1994. For example, any measure relating to state-owned and state-invested enterprises importing materials and machinery used in the assembly of goods, which were then exported or otherwise made available for commercial sale or use or for non-governmental purposes, would not be considered to be a measure relating to government procurement.
45. The representative of China emphasized the evolving nature of China's economy and the significant role of FIEs and the private sector in the economy. Given the increasing need and desirability of competing with private enterprises in the market, decisions by state-owned and state-invested enterprises had to be based on commercial considerations as provided in the WTO Agreement.
46. The representative of China further confirmed that China would ensure that all state-owned and state-invested enterprises would make purchases and sales based solely on commercial considerations, e.g., price, quality, marketability and availability, and that the enterprises of other WTO Members would have an adequate opportunity to compete for sales to and purchases from these enterprises on non-discriminatory terms and conditions. In addition, the Government of China would not influence, directly or indirectly, commercial decisions on the part of state-owned or state-invested enterprises, including on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement. The Working Party took note of these commitments.
47. The representative of China confirmed that, without prejudice to China's rights in future negotiations in the Government Procurement Agreement, all laws, regulations and measures relating to the procurement by state-owned and state-invested enterprises of goods and services for commercial sale, production of goods or supply of services for commercial sale, or for non-governmental purposes would not be considered to be laws, regulations and measures relating to government procurement. Thus, such purchases or sales would be subject to the provisions of Articles II, XVI and XVII of the GATS and Article III of the GATT 1994. The Working Party took note of this commitment.
48. Certain members of the Working Party expressed concern about laws, regulations and measures in China affecting the transfer of technology, in particular in the context of investment decisions. Moreover, these members expressed concern about measures conditioning the receipt of benefits, including investment approvals, upon technology transfer. In their view, the terms and conditions of technology transfer, particularly in the context of an investment, should be agreed between the parties to the investment without government interference. The government should not, for example, condition investment approval upon technology transfer.
49. The representative of China confirmed that China would only impose, apply or enforce laws, regulations or measures relating to the transfer of technology, production processes, or other proprietary knowledge to an individual or enterprise in its territory that were not inconsistent with the WTO Agreement on Trade-Related Aspects of Intellectual Property Rights ("TRIPS Agreement") and the Agreement on Trade-Related Investment Measures ("TRIMs Agreement"). He confirmed that the terms and conditions of technology transfer, production processes or other proprietary knowledge, particularly in the context of an investment, would only require agreement between the parties to the investment. The Working Party took note of these commitments.
7. Pricing Policies
50. Some members of the Working Party noted that China had made extensive use of price controls, for example in the agricultural sector. Those members requested that China undertake specific commitments concerning its system of state pricing. In particular, those members stated that China should allow prices for traded goods and services in every sector to be determined by market forces, and multi-tier pricing practices for such goods and services should be eliminated. Those members noted, however, that China expected to maintain price controls on the goods and services listed in Annex 4 to the Protocol, and stated that any such controls should be maintained in a manner consistent with the WTO Agreement, in particular Article III of the GATT 1994 and Annex 2, paragraphs 3 and 4, of the Agreement on Agriculture. Those members noted that except in exceptional circumstances, and subject to notification to the WTO Secretariat, price controls should not be extended to goods or services beyond those listed in Annex 4, and China should make its best efforts to reduce and eliminate those controls. They also asked that China publish in the appropriate official journal the list of goods and services subject to state pricing and changes thereto.
51. Some members of the Working Party expressed the view that price controls and state pricing in China also encompassed "guidance pricing" and regulation of the range of profits that enterprises could enjoy. Such policies and practices would also be subject to China's commitments. In their view, price controls should be adopted only in extraordinary circumstances and should be removed as soon as the circumstances justifying their adoption were addressed.
52. The representative of China said that China currently applied a mechanism of market-based pricing under macro-economic adjustment. He noted that national treatment was applied in the areas of government pricing for all imported goods. There were presently three types of prices: government price, government guidance price and market-regulated price. The government price was set by price administration authorities and could not be changed without the approval of these authorities. Products and services subject to government pricing were those having a direct bearing on the national economy and the basic needs of the people's livelihood, including those products that were scarce in China.
53. The representative of China stated that when government prices or government guidance prices needed to be adjusted or reset, the agencies or operators concerned should apply or propose to the competent pricing authorities for that purpose. There was not a fixed time frame for the adjustment of government prices or government guidance prices. Competent agencies or operators could, in the light of market changes and according to relevant provisions of the Price Law, submit applications or proposals to the competent pricing authorities for pricing or adjustment of the original prices. The government pricing authorities would, in the light of such factors as market demand and supply, operational costs, effect on consumers as well as the quality of services, determine specific prices for the services concerned, or set guidance prices and floating ranges within which operators could determine specific prices. When setting prices for public utilities, important public welfare services and goods subject to natural monopolies and services which were of vital interest to the general public, government pricing authorities would hold public hearings and invite consumers, operators and other concerned parties to comment and debate on the necessity and impact of a price adjustment. The prices of important services were subject to the approval of the State Council. This mechanism had helped to significantly improve the rationality and transparency of government pricing. All enterprises, regardless of their nature and ownership, were free to participate in such hearings and voice their opinions and concerns which would be taken into consideration by the competent pricing authorities. Meanwhile, government pricing was product- or service-specific, regardless of the ownership of the enterprises concerned. All the enterprises and individuals enjoyed the same treatment in terms of participating in the process of setting government prices and government guidance prices.
54. The representative of China added that the government guidance price mechanism was a more flexible form of pricing. The price administration authorities stipulated either a basic price or floating ranges. The floating range of guidance pricing was generally 5 per cent to 15 per cent. Enterprises could, within the limits of the guidance and taking into account the market situation, make their own decisions on prices. With market-regulated prices, enterprises were free to set prices in accordance with supply and demand to the extent permitted by generally applicable laws, regulations and policies concerning prices.
55. The representative of China stated that in formulating government prices and government guidance prices, the following criteria were taken into account: normal production costs, supply and demand situation, relevant government policies and prices of related products. When fixing prices of consumer goods, consideration was given to the limits of consumers' purchasing power. He noted that due to the continued reform of China's price system, the share of government prices had dropped substantially and that of market-regulated prices had increased; of social retailing products, the share of government prices was about 4 per cent, that of government guidance prices 1.2 per cent, and that of market-regulated prices 94.7 per cent. For agricultural products, the share of government prices was 9.1 per cent, government guidance prices 7.1 per cent, and market-regulated 83.3 per cent. For production inputs, the share of government prices was 9.6 per cent, that of government guidance prices 4.4 per cent, and market-regulated prices 86 per cent. The share of directly government-controlled prices had been much reduced. China's price system was becoming increasingly rationalized, creating a relatively fair marketplace for all enterprises to compete on an equal footing.
56. The representative of China recalled that Annex 4 of the Protocol contained a comprehensive listing of all products and services presently subject to government guidance pricing and government pricing. He stated that the services subject to price controls were listed in Annex 4 by their respective CPC codes.
57. Some members of the Working Party requested additional information on the specific activities subject to government pricing or government guidance pricing. In particular, those members requested information on professional services, educational services, and charges for settlement clearing and transmission services of banks. In response, the representative of China stated that "The Administrative Rules on Intermediate Services" promulgated in 1999 by six central government agencies led by the State Development and Planning Commission ("SDPC") dealt with government pricing on intermediate services such as inspection authentication, notarization and arbitration and services which were in limited supply due to their special requirements. For legal services, the Interim Regulation on Charges and Fees of Legal Services, jointly promulgated by the SDPC and the Ministry of Justice stipulated that for law firms practising Chinese law, charges and fees for the following activities were subject to the approval of the SDPC: (1) representing a client in a civil case, including an appeal; (2) representing a client in a case contesting an administrative agency's decision; (3) providing legal advice to criminal suspects, acting for a client in connection with an appeal or prosecution, applying for bail, representing a defendant or victim in a criminal case; and (4) representing a client in an arbitration. For foreign legal service providers engaged in activities such as those listed in China's GATS schedule, the foreign legal service providers would determine the appropriate charges and fees which would not be subject to government pricing or guidance pricing.
58. The representative of China noted that regulations also existed for the other services included in Annex 4. Government pricing and guidance pricing covered auditing services. For architectural services, advisory and pre-design architectural services and contract administration activities were subject to government pricing or government guidance pricing. For engineering services, advisory and consultative services, engineering design services for the construction of foundations and building structures, design services for mechanical and electrical installations for buildings, construction of civil engineering works, and industrial processes and production were subject to government pricing or government guidance pricing. Primary, secondary and higher education services were subject to government pricing.
59. The representative of China further explained that charges for settlement, clearing and transmission services of banks referred to in Annex 4 related to the charges and fees collected by banks for the services provided to enterprises and individuals when the banks conducted currency payments and transmission and fund settlements by using clearance methods such as bills and notes, collections and acceptances. These mainly included commission charges of bills, cashier's cheques, cheques, remittances, entrusted collections of payment, and collections and acceptances of banks.
60. The representative of China confirmed that it would publish in the official journal the list of goods and services subject to state pricing and changes thereto, together with price-setting mechanisms and policies. The Working Party took note of these commitments.
61. The representative of China confirmed that the official journal providing price information was the Pricing Monthly of the People's Republic of China, published in Beijing. It was a monthly magazine listing all products and services priced by the State. He further stated that China would continue to further its price reform, adjusting the catalogue subject to state pricing and further liberalize its pricing policies.
62. The representative of China further confirmed that price controls would not be used for purposes of affording protection to domestic industries or services providers. The Working Party took note of this commitment.
63. Some members of the Working Party expressed a concern that China could maintain prices below market-based ones in order to limit imports.
64. In response, the representative of China confirmed that China would apply its current price controls and any other price controls upon accession in a WTO-consistent fashion, and would take account of the interests of exporting WTO Members as provided for in Article III:9 of the GATT 1994. He also confirmed that price controls would not have the effect of limiting or otherwise impairing China's market-access commitments on goods and services. The Working Party took note of these commitments.
8. Competition Policy
65. The representative of China noted that the Government of China encouraged fair competition and was against acts of unfair competition of all kinds. The Law of the People's Republic of China on Combating Unfair Competition, promulgated on 2 September 1993 and implemented on 1 December 1993, was the basic law to maintain the order of competition in the market. In addition, the Price Law, the Law on Tendering and Bidding, the Criminal Law and other relevant laws also contained provisions on anti-monopoly and unfair competition. China was now formulating the Law on Anti-Monopoly.
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES
1. Structure and Powers of the Government
66. The representative of China informed members of the Working Party that in accordance with the Constitution and the Law on Legislation of the People's Republic of China, the National People's Congress was the highest organ of state power. Its permanent body was its Standing Committee. The National People's Congress and its Standing Committee exercised the legislative power of the State. They had the power to formulate the Constitution and laws. The State Council, i.e., the Central People's Government of China, was the executive body of the highest organ of state power. The State Council, in accordance with the Constitution and relevant laws, was entrusted with the power to formulate administrative regulations. The ministries, commissions and other competent departments (collectively referred to as "departments'') of the State Council could issue departmental rules within the jurisdiction of their respective departments and in accordance with the laws and administrative regulations. The provincial people's congresses and their standing committees could adopt local regulations. The provincial governments had the power to make local government rules. The National People's Congress and its Standing Committee had the power to annul the administrative regulations that contradicted the Constitution and laws as well as the local regulations that contradicted the Constitution, laws and administrative regulations. The State Council had the power to annul departmental rules and local government rules that were inconsistent with the Constitution, laws or administrative regulations. These features of the Chinese legal system would ensure an effective and uniform implementation of the obligations after China's accession.
67. The representative of China stated that China had been consistently performing its international treaty obligations in good faith. According to the Constitution and the Law on the Procedures of Conclusion of Treaties, the WTO Agreement fell within the category of "important international agreements" subject to the ratification by the Standing Committee of the National People's Congress. China would ensure that its laws and regulations pertaining to or affecting trade were in conformity with the WTO Agreement and with its commitments so as to fully perform its international obligations. For this purpose, China had commenced a plan to systematically revise its relevant domestic laws. Therefore, the WTO Agreement would be implemented by China in an effective and uniform manner through revising its existing domestic laws and enacting new ones fully in compliance with the WTO Agreement.
68. The representative of China confirmed that administrative regulations, departmental rules and other central government measures would be promulgated in a timely manner so that China's commitments would be fully implemented within the relevant time frames. If administrative regulations, departmental rules or other measures were not in place within such time frames, authorities would still honour China's obligations under the WTO Agreement and Protocol. The representative of China further confirmed that the central government would undertake in a timely manner to revise or annul administrative regulations or departmental rules if they were inconsistent with China's obligations under the WTO Agreement and Protocol. The Working Party took note of these commitments.
2. Authority of Sub-National Governments
69. Several members of the Working Party raised concerns about the continued presence of multiple trade instruments used by different levels of government within China. Those members considered that this situation resulted in a lessening of the security and predictability of access to the Chinese market. These Members raised specific concerns regarding the authority of sub-national governments in the areas of fiscal, financial and budgetary activities, specifically with respect to subsidies, taxation, trade policy and other issues covered by the WTO Agreement and the Protocol. In addition, some members expressed concerns about whether the central government could effectively ensure that trade-related measures introduced at the sub-national level would conform to China's commitments in the WTO Agreement and the Protocol.
70. The representative of China stated that sub-national governments had no autonomous authority over issues of trade policy to the extent that they were related to the WTO Agreement and the Protocol. The representative of China confirmed that China would in a timely manner annul local regulations, government rules and other local measures that were inconsistent with China's obligations. The representative of China further confirmed that the central government would ensure that China's laws, regulations and other measures, including those of local governments at the sub-national level, conformed to China's obligations undertaken in the WTO Agreement and the Protocol. The Working Party took note of these commitments.
3. Uniform Administration of the Trade Regime
71. Some members of the Working Party stated that it should be made clear that China would apply the requirements of the WTO Agreement and its other accession commitments throughout China's entire customs territory, including border trade regions, minority autonomous areas, Special Economic Zones ("SEZs"), open coastal cities, economic and technical development zones and other special economic areas and at all levels of government.
72. Those members of the Working Party also raised concerns about whether China's central government would be sufficiently informed about non-uniform practices and would take necessary enforcement actions. Those members stated that China should establish a mechanism by which any concerned person could bring to the attention of the central government cases of non-uniform application of the trade regime and receive prompt and effective action to address situations in which non-uniform application was established.
73. The representative of China confirmed that the provisions of the WTO Agreement, including the Protocol, would be applied uniformly throughout its customs territory, including in SEZs and other areas where special regimes for tariffs, taxes and regulations were established and at all levels of government. The Working Party took note of this commitment.
74. In response to questions from certain members of the Working Party, the representative of China confirmed that laws, regulations and other measures included decrees, orders, directives, administrative guidance and provisional and interim measures. He stated that in China, local governments included provincial governments, including autonomous regions and municipalities directly under the central government, cities, counties and townships. The representative of China further stated that local regulations, rules and other measures were issued by local governments at the provincial, city and county levels acting within their respective constitutional powers and functions and applied at their corresponding local level. Townships were only authorized to implement measures. Special economic areas were also authorized to issue and implement local rules and regulations.
75. The representative of China further confirmed that the mechanism established pursuant to Section 2(A) of the Protocol would be operative upon accession. All individuals and entities could bring to the attention of central government authorities cases of non-uniform application of China's trade regime, including its commitments under the WTO Agreement and the Protocol. Such cases would be referred promptly to the responsible government agency, and when non-uniform application was established, the authorities would act promptly to address the situation utilizing the remedies available under China's laws, taking into consideration China's international obligations and the need to provide a meaningful remedy. The individual or entity notifying China's authorities would be informed promptly in writing of any decision and action taken. The Working Party took note of these commitments.
4. Judicial Review
76. Some members of the Working Party stated that China should designate independent tribunals, contact points, and procedures for the prompt review of all administrative actions relating to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article X:1 of the GATT 1994, including administrative actions relating to import or export licences, non-tariff measures and tariff-rate quota administration, conformity assessment procedures and other measures. These members sought explicit confirmation that certain types of measures, such as decisions relating to standards and chemical registration, would be subject to judicial review. Some members of the Working Party also stated that the administrative actions subject to review should also include any actions required to be reviewed under the relevant provisions of the TRIPS Agreement and the GATS. These members stated that such tribunals should be independent of the agencies entrusted with administrative enforcement of the matter and should not have any substantial interest in the outcome of the matter.
77. Those members of the Working Party stated that such review procedures should include the opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative action subject to review. If an initial right of appeal were to an administrative body, there should be an opportunity to choose to make a further appeal to a judicial body. Any decision by any appellate body and the reasons therefore would be communicated in writing to the appellant, together with notification of any right to further appeal.
78. The representative of China confirmed that it would revise its relevant laws and regulations so that its relevant domestic laws and regulations would be consistent with the requirements of the WTO Agreement and the Protocol on procedures for judicial review of administrative actions. He further stated that the tribunals responsible for such reviews would be impartial and independent of the agency entrusted with administrative enforcement, and would not have any substantial interest in the outcome of the matter. The Working Party took note of these commitments.
79. In response to questions from certain members of the Working Party, the representative of China confirmed that administrative actions related to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article X:1 of the GATT 1994, Article VI of the GATS and the relevant provisions of the TRIPS Agreement included those relating to the implementation of national treatment, conformity assessment, the regulation, control, supply or promotion of a service, including the grant or denial of a licence to provide a service and other matters, and that such administrative actions would be subject to the procedures established for prompt review under Section 2(D)(2) of the Protocol, and information on such procedures would be a